1998 (10) TMI 134

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....None, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. - The issue involved in this appeal is the classification of Selenium Coated Drums. The impugned order held it to be classifiable under Heading 85.41 in view of the fact that it is a photo-sensitive semi-conductor device which is usable in several products. The order also relied on Note 2(a) of Chapter 90 which reads as under :....

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....erein the Tribunal has held that the value of selenium drums is includible in the assessable value of photocopying machines. Sh. S. Nunthuk, submits that it is clear that selenium drums are parts of photocopying machines. 3. We have perused the records of the case and have considered the submissions made by the Revenue. We find that if the part is solely or principally usable with an instrument....